M/S. Lotus Industries And Anr. vs. The Union Of INDIA And 3 Ors.
Facts
The petitioners, M/s. Lotus Industries and another, represented by its proprietor Sri Nitesh Jain, filed a writ petition before the Gauhati High Court. The respondents were the Union of India and various GST and Central Excise authorities. The petition challenged an order dated 22.06.2017, issued by respondent No. 3, the Assistant Commissioner of Central Excise and Service Tax, Silchar. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the matter reached the High Court via a writ petition.
Held
The Court held that the issue involved in the writ petition was squarely covered by the decision of the Apex Court in Union of India & Another –Vs- M/s VVF Limited and Another; reported in (2020) 20 SCC 57. Both learned counsels for the petitioner and the GST Department conceded to this fact. Consequently, the High Court was of the considered view that the writ petition could be disposed of in terms of the Apex Court's decision. The impugned order dated 22.06.2017, issued by respondent No. 3, was set aside and quashed. The respondents were granted liberty to proceed in accordance with law, in terms of the aforesaid decision of the Apex Court. The ratio decidendi is that if a matter is squarely covered by a Supreme Court judgment, the High Court should follow it and dispose of the case accordingly.
Key Issues
The primary issue before the Court was whether the impugned order dated 22.06.2017, issued by the Assistant Commissioner of Central Excise and Service Tax, Silchar, was legally sustainable. The Court had to decide if the issue was covered by existing judicial pronouncements. The petitioner, represented by Ms. M. L. Gope, conceded to the submission made by the GST Department's counsel. The GST Department, represented by Mr. S. C. Keyal, Senior Standing Counsel, submitted that the issue was squarely covered by the Apex Court's decision in Union of India & Another –Vs- M/s VVF Limited and Another; reported in (2020) 20 SCC 57. No other arguments or precedents were recorded for either side.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC010048152017
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/6995/2017 M/S. LOTUS INDUSTRIES and ANR. A FIRM HAVING ITS OFFICE AND FACTORY AT MALINI BEEL INDUSTRIAL AREA CHIRUKANDI SILCHAR DIST. CACHAR- 788003 ASSAM REP. BY SRI NITESHJAIN THE PROPRIETOR OF FIRM. 2: SRI NITESH JAIN S/O SRI ANIL KUMAR JAIN R/O 6E MALINI BEEL INDUSTRIAL AREA SILCHAR- 788003 ASSAM VERSUS THE UNION OF INDIA and 3 ORS. REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI-110001. 2:THE COMMISSIONER OF CENTRAL EXCISE and SERVICE TAX GUWAHATI ASSAM -781005. 3:THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE and SERVICE TAX CENTRAL EXCISE DIVISION SILCHAR ASSAM - 793001. 4:THE ASSISTANT COMMISSIONER OF GST and CENTRAL EXCISE COMMISSIONERATE
Page No.# 2/3 HQRS ADJ BHANGAGARH GUWAHATI- 781005. ------------ Advocate for : MS.N BORDOLOI Advocate for : appearing for THE UNION OF INDIA and 3 ORS.
BEFORE HON’BLE MR. JUSTICE KAUSHIK GOSWAMI OR
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